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PeerBasis
Compensation Comparability Determination

Positive Sports Training Inc

Executive Director / CEO

EIN 421310031
IA · NTEE N63Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Todd Ambrosy, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 70 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

Benchmarked executive: Todd Ambrosy — reported title “CHIEF UMPIRE”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

70 organizations qualified on sector, size, and geography 70 within the band form the benchmarked peer set.

Distribution of comparable compensation

$451 total compensation of comparable organizations → $174,424 $12,000
$3,61210th
$9,01525th
$23,738Median
$44,48675th
$74,71390th
$12,000This org · 31st
p10$3,612
p25$9,015
p50$23,738
p75$44,486
p90$74,713
$12,000

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to IA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Anchorage Bucs Baseball Club Inc AK$388,837 General Mana $86,724 $73,772 2025
Suburban Girls Softball OH$385,447 Vice President Treasurer $1,500 $1,451 2024
Scots Baseball Club TX$401,146 Treasurer $6,000 $5,481 2024
Burr Ridge Willowbrook Girls Softball IL$382,905 Director $10,008 $8,986 2024
Diamond Council Of Columbia Inc MO$376,782 Executive Director $62,304 $60,268 2024
Fairfax Adult Softball Inc VA$368,576 Board Member $4,050 $3,677 2023
Durango Youth Soccer Association Inc CO$367,764 Executive Dir. $53,967 $47,261 2024
Wellesley Youth Baseball & Softball Inc MA$417,137 Director, League Admin $45,096 $37,010 2024
Galaxy Of Stars Events VA$420,140 President $15,000 $13,618 2023
Baltimore Urban Baseball Association Inc MD$364,367 President $137,381 $117,302 2024
Minnesota Asa MN$420,429 Commissioner $78,000 $70,390 2024
Northern Kentucky Baseball Association KY$421,374 Operations Manager $35,000 $34,343 2024
Alexandria Youth Baseball MN$421,579 Board Member $10,325 $9,318 2024
Arlington Girls Softball Association VA$362,515 Co-registrar/spirit Commissioner $10,000 $8,818 2024
Lady Hustle Fastpitch CA$361,352 Ceo (Former Officer) $30,000 $24,358 2023
Lincoln Dominators Baseball NE$355,599 President $13,000 $12,770 2024
Usa Softball Of Texas TX$353,932 President $1,000 $914 2024
North Carolina Baseball Academy Baseball Clubs Inc NC$352,936 Secretary $6,000 $5,662 2024
Broken Arrow Boys Baseball Program OK$435,139 President $9,050 $9,101 2024
Conroe Area Youth Baseball Inc TX$435,205 Secretary $25,304 $23,117 2024
Hooks Baseball Nw WA$348,892 Executive Director $34,481 $29,027 2023
Massachusetts Tier Ii Midget Development MA$348,761 President $61,518 $51,979 2023
Sodervilleblaine Athletic Association MN$347,670 Member At Large $500 $451 2024
Spirit Youth Sports Inc CA$342,505 Executive Director $109,401 $86,277 2024
The Miracle League Of The Lehigh Valley PA$341,094 Executive Director $71,497 $67,041 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA cost of living and 2024 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to IA cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default31st
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted31st

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Todd Ambrosy) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 70 similarly situated organizations (Same NTEE sector (N63), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 31st percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.